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首頁 » 會計知識 » 工作手機入什么(公司買給員工的手機計入什么)

工作手機入什么(公司買給員工的手機計入什么)

分類：會計知識 日期：2022-08-01 04:56 瀏覽：5 次

1.公司買給員工的手機計入什么會計科目

抬頭如果是單位名稱，賬務(wù)處理方法：

（一）手機金額不夠固定資產(chǎn)標(biāo)準(zhǔn)的（兩種方法）

1、直接計入“管理費用（或營業(yè)費用）——辦公費”科目。

借：管理費用---辦公費

借：應(yīng)交稅費---應(yīng)交增值稅--進(jìn)項稅額 （增值稅一般納稅人取得專用發(fā)票）

貸：銀行存款（或庫存現(xiàn)金）

2、記入“低值易耗品”科目

(1)購買時

借：低值易耗品

借：應(yīng)交稅費---應(yīng)交增值稅--進(jìn)項稅額 （增值稅一般納稅人取得專用發(fā)票） 貸：庫存現(xiàn)金（銀行存款）

(2)攤銷時

借：管理費用（或銷售費用、制造費用等科目）——低值易耗品攤銷

貸：低值易耗品

（二）購手機金額達(dá)到固定資產(chǎn)標(biāo)準(zhǔn)的

借：固定資產(chǎn)——手機

貸：庫存現(xiàn)金或銀行存款

可以按照電子產(chǎn)品分3年計提折舊。

借：管理費用（或銷售費用、制造費用等科目）---折舊費

貸：累計折舊

工作經(jīng)費計入什么會計科目,工作補貼計入什么會計科目,機器屬于什么會計科目

2.購入手機計入哪個會計科目

抬頭如果是單位名稱，賬務(wù)處理方法： （一）手機金額不夠固定資產(chǎn)標(biāo)準(zhǔn)的（兩種方法） 1、直接計入“管理費用（或營業(yè)費用）——辦公費”科目。

借：管理費用---辦公費 借：應(yīng)交稅費---應(yīng)交增值稅--進(jìn)項稅額 （增值稅一般納稅人取得專用發(fā)票） 貸：銀行存款（或庫存現(xiàn)金） 2、記入“低值易耗品”科目 （1）購買時 借：低值易耗品 借：應(yīng)交稅費---應(yīng)交增值稅--進(jìn)項稅額 （增值稅一般納稅人取得專用發(fā)票） 貸：庫存現(xiàn)金（銀行存款） （2）攤銷時 借：管理費用（或銷售費用、制造費用等科目）——低值易耗品攤銷 貸：低值易耗品 （二）購手機金額達(dá)到固定資產(chǎn)標(biāo)準(zhǔn)的 借：固定資產(chǎn)——手機 貸：庫存現(xiàn)金或銀行存款 可以按照電子產(chǎn)品分3年計提折舊。 借：管理費用（或銷售費用、制造費用等科目）---折舊費 貸：累計折舊。

工作手機入什么會計科目

聲明:本網(wǎng)站尊重并保護(hù)知識產(chǎn)權(quán)，根據(jù)《信息網(wǎng)絡(luò)傳播權(quán)保護(hù)條例》，如果我們轉(zhuǎn)載的作品侵犯了您的權(quán)利,請在一個月內(nèi)通知我們，我們會及時刪除。
 蜀ICP備2020033479號-4  Copyright ? 2016  學(xué)習(xí)鳥. 頁面生成時間：3.841秒

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